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State of Gujarat - Section

Section 6 in Gujarat Tax on Entry of Specified Goods into Local Areas Rules, 2001

6. Return-cum-chalan.

(1)An importer shall furnish a return-cum-chalan in Form 1, appended to these rules, to the Assessing Authority within whose jurisdiction the specified goods are brought for consumption, use or sale.
(2)An importer, -
(a)Who is not a registered dealer shall furnish return-cum-chalan under sub-rule (1), within three days of entry of specified goods into local area,
(b)Who is a registered dealer shall furnish return-cum-Chalan under sub-rule (1), within a period of one month and fifteen days immediately succeeding the month for which return-cum-chalan is required to be furnished.
(c)[ Notwithstanding anything contained in this rule, an electronic operator referred to in clause (d) of rule 2, whether registered dealer or not, shall furnish online, a return in Form 1A within a period of seven days immediately succeeding the month for which return is required to be furnished. Such importer shall also furnish the details in Form 1AA within three days of entry of specified goods into local area. [Inserted by Notification No. (GHN-19) GER-2016-S. 20(4)/Th, dated 1.4.2016.]
Provided that the electronic operator, who deposits an amount equivalent to estimated amount of tax payable for the period prescribed as under, may furnish the details in Form 1AA for the said month within the time limit as under:
Period of acalendar month Time limit
From day 1st to 7th 10th day
From day 8th to 15th 18th day
From day 16th to 23rd 25th day
From day 24th to end of month 3rd day of next month.]
(3)An importer shall furnish revised return-cum-chalan in Form 1.